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Pollution pricing in Canada – the fuel charge
Carbon tax: a contentious tax The Greenhouse Gas Pollution Pricing Act (“GGPPA”), which came into force on June 21, 2018, mandates that all provinces and territories are to implement a carbon pricing system that meet federal benchmarking criteria or be subject to the federal pricing system. Several provinces, including Alberta, Ontario, and Saskatchewan, have been […]
The impact of Canada’s new Digital Services Tax Act on businesses
September 9, 2024Canada’s Digital Services Tax Act (“DSTA”) impacts both Canadian and foreign large businesses with global consolidated revenues of at least €750M, while earning digital services revenue in Canada. A business that meets the minimum thresholds will be required to pay a 3% Digital Services Tax (“DST”) in respect of revenues earned as of January 1, […]
Canadian Non-residents indirect taxes registration requirements
June 17, 2024INTRODUCTION The Goods and Services Tax/Harmonized Sales Tax (“GST/HST”) system is a value-added tax regime that applies across Canada. The GST/HST framework is designed to ensure that the tax is levied at each stage of production and distribution but is ultimately borne by the end consumer. Under Canadian tax law, non-resident businesses making taxable supplies […]
Yukon Provincial Budget Tax Updates 2024-2025
March 19, 2024Overview On March 2, 2024, Yukon’s government has presented its 2024-2025 budget. This comprehensive summary highlights the key changes that will influence the Yukon tax environment in the coming years. Personal Income Tax Measures There are no proposed changes to personal income tax rates for 2024. The income tax rates for the 2024 taxation year, […]